CAclubindia Articles

Section 196C | TDS on Income from foreign currency bonds or GDRs

CA.R.S.KALRA 05 March 2021 at 09:48

Under Section 196C, any income arising by way of interest, dividend, or long term capital gains from foreign currency bonds or GDRs is liable for TDS @ 10%.

Sec 54B - Exemption From Capital Gain on Transfer of Land used for Agricultural Purposes

Neethi V. Kannanth 04 March 2021 at 17:00

The exemption u/s 54B is available only if capital gain arises on transfer of land used for agricultural purpose is utilized for purchasing another land which will be utilized for the purpose of agriculture.

Amendment in Companies Act, 2013 in February 2021

CS Divesh Goyal 04 March 2021 at 14:14

In this editorial, the author shall try to cover all such amendments along with the impact of the same on the Corporates.

Procedure to Download or View Public Documents on the MCA Portal

Prachi Bansal 04 March 2021 at 09:43

In order to view or download public documents, one needs to access the MCA portal service. In this article, we discuss the steps and procedure to view public documents on the MCA Portal.

Section 196B | TDS on long term capital gains (LTCG) from units referred to in section 115AB

CA.R.S.KALRA 04 March 2021 at 09:43

Discussing the meaning, rate of TDS, nature of payment etc. of Section 196B which deals with TDS on long term capital gains (LTCG) from units referred to in section 115AB.

How to Come Out of the Failure of CA/CS/CMA Exam?

Book my lectures 04 March 2021 at 09:43

Be it your CA, CS, CMA or any professional exam; students feel stress and a high level of anxiety. In this article, we will discuss how you can come out of the failure of the CA/CS/CMA exams.

Solution to the Local Employment Reservation Law in Haryana

Apurav Garg 04 March 2021 at 09:43

Haryana has notified a law for reserving 75% of new jobs in the private sector for domiciles of the state i.e. candidates who were either born in Haryana or have been living in Haryana for at least 15 years.